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Financial Risk Management Objectives and Policies (Tables) | 12 Months Ended
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Jun. 30, 2024
Financial Risk Management Objectives and Policies [Abstract] |
Schedule of Foreign Currency Risk | The group’s exposure to foreign currency risk at the end of the reporting period, expressed in Australian dollars, was as follows:
|  | 2024 |  |  | 2023 |
|  | USD $ |  |  | CAD $ |  |  | HKD $ |  |  | USD $ |  |  | CAD $ |  |  | HKD $ |
Cash and cash equivalents |  |  | 2,721,574 |  |  |  | 13,453 |  |  |  | - |  |  |  | 4,770,507 |  |  |  | 14,293 |  |  |  | - |
Trade receivables |  |  | 36,297 |  |  |  | 88,459 |  |  |  | - |  |  |  | 46,821 |  |  |  | - |  |  |  | - |
Trade payables |  |  | 250,865 |  |  |  | 42,047 |  |  |  | 18,308 |  |  |  | 577,644 |  |  |  | 1,841 |  |  |  | 24,636 |
Total exposure |  |  | 3,008,736 |  |  |  | 143,959 |  |  |  | 18,308 |  |  |  | 5,394,972 |  |  |  | 16,134 |  |  |  | 24,636 |
Schedule of Exchange Rates |
|  | Impact on loss for the period |  |  | Impact on other components of equity |
|  | 2024 A$ |  |  | 2023 A$ |  |  | 2024 A$ |  |  | 2023 A$ |
USD/AUD exchange rate – change by 4.8% (2023: 5.8%) |  |  | 144,419 |  |  |  | 312,908 |  |  |  | 5,495 |  |  |  | 37 |
Schedule of Loss Allowance | On that basis, the loss allowance as at June 30, 2024 was determined as follows for trade receivables:
|  | Days past due |
30 June 2024 |  | Current A$ |  |  | 1-30 A$ |  |  | 31-60 A$ |  |  | 61-90 A$ |  |  | 91-120 A$ |  |  | 121+ A$ |  |  | Total A$ |
Expected credit loss rate1 |  |  | 0.23 | % |  |  | 1.80 | % |  |  | 0.00 | % |  |  | 5.83 | % |  |  | 16.15 | % |  |  | 50.90 | % |  |  | - |
Gross carrying amount1 |  |  | 463,334 |  |  |  | 75,725 |  |  |  | 8,458 |  |  |  | 4,183 |  |  |  | 42,631 |  |  |  | 13,105 |  |  |  | 607,436 |
Loss allowance |  |  | 1,073 |  |  |  | 1,361 |  |  |  | - |  |  |  | 244 |  |  |  | 6,885 |  |  |  | 6,670 |  |  |  | 16,233 |
| 1. | Trade receivables balance of $607,436 represents 12.39% of $4,902,865 revenue from contracts with customers of the current fiscal year. Based on the expected credit losses assessment and review of individual accounts, $16,233 was provided for. Subsequent to 30 June 2024, above 90% of the trade receivables balance has since been received in cash.
On that basis, the loss allowance as at June 30, 2023 was determined as follows for trade receivables:
|  | Days past due |
30 June 2023 |  | Current A$ |  |  | 1-30 A$ |  |  | 31-60 A$ |  |  | 61-90 A$ |  |  | 91-120 A$ |  |  | 121+ A$ |  |  | Total A$ |
Expected credit loss rate1 |  |  | 59.42 | % |  |  | 0.00 | % |  |  | 61.57 | % |  |  | 66.75 | % |  |  | 0.00 | % |  |  | 0.00 | % |  |  |  |
Gross carrying amount1 |  |  | 44,345 |  |  |  | - |  |  |  | 3,294 |  |  |  | (690 | ) |  |  | - |  |  |  | - |  |  |  | 46,949 |
Loss allowance |  |  | 26,352 |  |  |  | - |  |  |  | 2,028 |  |  |  | (460 | ) |  |  | - |  |  |  | - |  |  |  | 27,920 |
| 1. | Trade receivables balance of $46,949 represents 2.6% of $1,804,705 revenue from contracts with customers of the current fiscal year. Based on the expected credit losses assessment and review of individual accounts, $27,920 was provided for. Subsequent to 30 June 2023, above 90% of the trade receivables balance has since been received in cash.
Schedule of Contractual Discounted Cash Flows | The amounts disclosed in the table are the contractual discounted cash flows.
Contractual maturities |  | Less than 6 months |  |  | 6 - 12 months |  |  | Between 1 and 2 years |  |  | Between 2 and 5 years |  |  | Over 5 years |  |  | Total contractual cash flows |  |  | Carrying amount (assets)/ liabilities |
of financial liabilities |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |  |  | A$ |
At 30 June 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 648,851 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 648,851 |  |  |  | 648,851 |
Lease liabilities |  |  | 20,278 |  |  |  | 20,278 |  |  |  | 46,342 |  |  |  | 86,598 |  |  |  | - |  |  |  | 173,497 |  |  |  | 173,497 |
Total |  |  | 664,129 |  |  |  | 20,278 |  |  |  | 46,343 |  |  |  | 86,598 |  |  |  | - |  |  |  | 822,348 |  |  |  | 822,348 |
At 30 June 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 798,743 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 798,743 |  |  |  | 798,743 |
Lease liabilities |  |  | 19,165 |  |  |  | 19,602 |  |  |  | 40,556 |  |  |  | 109,769 |  |  |  | - |  |  |  | 189,092 |  |  |  | 189,092 |
Total |  |  | 817,908 |  |  |  | 19,602 |  |  |  | 40,556 |  |  |  | 109,769 |  |  |  | - |  |  |  | 987,835 |  |  |  | 987,835 |

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